Connecticut General Statutes 12-704i – Credit for birth of stillborn child
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A taxpayer shall be allowed a credit against the tax imposed under this chapter, other than the liability imposed by § 12-707, in the amount of two thousand five hundred dollars for the birth of a stillborn child, provided such child would have been a dependent on such taxpayer’s federal income tax return. The credit shall be allowed for the taxable year for which a stillbirth certificate is issued by the State Vital Records Office of the Department of Public Health.
Terms Used In Connecticut General Statutes 12-704i
- Department: means the Department of Revenue Services. See Connecticut General Statutes 12-701
- Dependent: A person dependent for support upon another.
- federal: refer to the corresponding terms defined in the laws of the United States. See Connecticut General Statutes 12-701
- Taxable year: means taxable year as determined in accordance with §. See Connecticut General Statutes 12-701
- Taxpayer: means any person, trust or estate subject to the tax imposed under this chapter. See Connecticut General Statutes 12-701